2022年ACCA英国注册会计师考前冲刺押题卷含答案1. 单选题 Which one of the following statements is true?A Sales of mint choc chip rose steadily over the four monthsB Total sales fell in the month of JulyC In June, the gap between sales of strawberry and sales of chocolate reducedD Sales of blueberry rose in May and July考点 Chapter3Presentinginformation解析 In June, the gap between the sales of strawberry and the sales of chocolate reduced.2. 单选题 Which of the following statements concerning a principal ratifying a contract formed by an agent is correct?A The principal need not have existed when the contract was madeB The principal need not have had legal capacity when the contract was madeC The principal must communicate their ratification of the contract clearly to the third partyD At least half of the provisions of the contract must be ratified考点 Chapter10Agencylaw解析 The principal must have existed and had legal capacity when the contract was formed. The entirecontract must be ratified. The principal must communicate their ratification clearly to the third party.3. 填空题 When anticipatory breach occurs, the injured party has two options. These are (1)_ (2)_ 考点 Chapter6Breachofcontractandremedies解析 When anticipatory breach occurs, the injured party has two options. These are(1) Treat the contract as discharged forthwith(2) Allow the contract to continue until there is an actual breach4. 单选题 Which TWO of the following correctly describe the requirements for private and public companies to keepaccounting records? (1) Private companies must keep their accounting records for three years (2) Private companies must keep their accounting records for six years (3) Public companies must keep their accounting records for six years (4) Public companies must keep their accounting records for seven years A 1 and 3B 1 and 4C 2 and 3D 2 and 4考点 Chapter13Companyformation解析 Private companies must keep their accounting records for three years, public companies for sixyears.5. 单选题 Which of the following is the final appeal court for human rights issues for persons living in the UK?A Supreme CourtB European Court of Human RightsC European Court of Justice考点 Chapter2Sourcesoflaw解析 The European Court of Human Rights is the final appeal court for human rights issues in the UK.6. 单选题 In the context of partnership law, a partners actual authority to bind the partnership in a contract is determined by which of the following?A What is agreed between the partnersB The perception third parties have of the purpose of the partnershipC The actual purpose of the partnership考点 Chapter11Partnerships解析 Partnership authority is based on agency law. Actual authority is determined by what the partners agree.7. 单选题 An organisation is a social arrangement which pursues collective_, which controls its own performance and which has a boundary separating it from its environment. Which of the following words best completes this sentence? A ProfitsB StakeholdersC GoalsD Tactics考点 Chapter1Businessorganisationsandtheirstakeholders解析 Rationale： Collective goals or aims are a feature of organisations.Pitfalls： Watch out for closely related terminology likegoals and tactics. You might have thought tactics would fit here, but they are the lower level plans of functions: they maynot be shared by the organisation as a whole.Ways in: If you didnt know the definition, you could have got to the answer byruling out the other options. Stakeholders doesnt fit pursues; profits are not the objective of all organisations; and tactics are at a lower level than goals.8. 论述题 The standard labour rate per hour in an original standard cost is $10. The standard cost is revised, and therevised labour rate per hour is $12. The labour efficiency variance in hours is 2,000 hours adverse. Whatis the labour efficiency operational variance in $?_考点 Chapter12Planningandoperationalvariances解析 2,000 hours (A) original standard rate $10 per hour = $20,000 (A).9. 单选题 A company has decided to switch from using the FIFO method of inventory valuation to using the average cost method (AVCO). In the first accounting period where the change is made, opening inventory valued by the FIFO method was $53,200. Closing inventory valued by the AVCO method was $59,800.Total purchases and during the period were $136,500. Using the continuous AVCO method, opening inventory would have been valued at $56,200. What is the cost of materials that should be included in the statement of profit or loss for the period? A $129,900B $132,900C $135,900D $140,100考点 Chapter7Inventory解析 The cost of materials used should be